Skip to main content
Loading…

Seòmar agus comataidhean

Official Report: search what was said in Parliament

The Official Report is a written record of public meetings of the Parliament and committees.  

Criathragan Hide all filters

Dates of parliamentary sessions
  1. Session 1: 12 May 1999 to 31 March 2003
  2. Session 2: 7 May 2003 to 2 April 2007
  3. Session 3: 9 May 2007 to 22 March 2011
  4. Session 4: 11 May 2011 to 23 March 2016
  5. Session 5: 12 May 2016 to 4 May 2021
  6. Current session: 13 May 2021 to 9 January 2026
Select which types of business to include


Select level of detail in results

Displaying 3649 contributions

|

Public Audit Committee [Draft]

Section 22 Report: “The 2024/25 audit of the Scottish Government Consolidated Accounts”

Meeting date: 17 December 2025

Richard Leonard

Wow. In the report, you speak about the individual earning—I use the term loosely—£85,000 for four months’ work. You have just said that they earned £220,000 for nine months’ work. There is supposed to be some regularity, and there is supposed to be some sort of value-for-money test applied. How on earth does that arrangement constitute value for money?

Public Audit Committee [Draft]

Section 22 Report: “The 2024/25 audit of the Scottish Government Consolidated Accounts”

Meeting date: 17 December 2025

Richard Leonard

In the full consolidated accounts that the Government produced earlier in the year, which this report is an audit of, the section on the sponsorship of public bodies spoke about deep dives following concerns raised about the Water Industry Commission for Scotland. The deep dives made a risk assessment of public bodies and identified nine that were rated as red. Six of those were NHS boards, I think—I do not know whether they were all territorial boards—that were already under special escalated measures. Of the other three, one was WICS. Do you know which the other two organisations were?

Public Audit Committee [Draft]

Decision on Taking Business in Private

Meeting date: 17 December 2025

Richard Leonard

Good morning. I welcome everyone to the 34th and final meeting in 2025 of the Public Audit Committee.

Under the first agenda item, do committee members agree to take agenda items 3 and 4 in private?

Members indicated agreement.

Public Audit Committee [Draft]

Section 22 Report: “The 2024/25 audit of the Scottish Government Consolidated Accounts”

Meeting date: 17 December 2025

Richard Leonard

Our main agenda item this morning is consideration of a section 22 report on the 2024-25 audit of the Scottish Government’s consolidated accounts. I am pleased to welcome to the committee the Auditor General, Stephen Boyle. He is joined by Carole Grant, audit director at Audit Scotland, and Richard Smith, senior audit manager at Audit Scotland. We have a wide range of questions for you this morning, Auditor General, but before we ask our questions, I invite you to make a short opening statement.

Public Audit Committee [Draft]

Section 22 Report: “The 2024/25 audit of the Scottish Government Consolidated Accounts”

Meeting date: 17 December 2025

Richard Leonard

Thank you very much indeed. On your final point, I am sure that we will take full evidence from you in due course on the report that came out yesterday. Nonetheless, we may have some questions this morning about some of the issues that are raised in that section 22 report.

I will begin with one of the themes that came out when the report on the Scottish Government’s consolidated accounts was published. There was some discussion around the levels of underspend. My primary question is whether you think that the levels of underspend that are reflected in the consolidated accounts are reasonable.

Public Audit Committee [Draft]

Section 22 Report: “The 2024/25 audit of the Scottish Government Consolidated Accounts”

Meeting date: 17 December 2025

Richard Leonard

Okay. Can I just interrogate that a little bit more? On the social justice underspend of £164 million, are you saying that that is unspent money on cladding remediation, for example? Did you also say that it is part of the social security budget, or have I picked that up wrong?

Public Audit Committee [Draft]

Section 22 Report: “The 2024/25 audit of the Scottish Government Consolidated Accounts”

Meeting date: 17 December 2025

Richard Leonard

Thank you very much, and thanks for answering those questions. I now invite the deputy convener to put his questions to you.

Public Audit Committee [Draft]

Section 22 Report: “The 2024/25 audit of the Scottish Government Consolidated Accounts”

Meeting date: 17 December 2025

Richard Leonard

Thank you, Mr Simpson. I now invite Joe FitzPatrick to put some final questions to you, Auditor General.

Meeting of the Commission

Audit Scotland Budget Proposal 2026-27

Meeting date: 11 December 2025

Richard Leonard

I am a revolutionary, Mr Crosby.

Meeting of the Commission

Audit Scotland Budget Proposal 2026-27

Meeting date: 11 December 2025

Richard Leonard

Good morning. I would like to go back to the 5 per cent vacancy factor, which is a major part of your savings plan. First, that is quite a blunt instrument, is it not? It is not something that is entirely within your control. Secondly, as we have discussed before, it can be detrimental to the morale of the workforce if people are leaving and it is a deliberate plan not to replace them. How are you managing that? Underlying that, I am challenging you—is it an ethical thing to do?